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Annual Report 2021 年報
攤銷成本及利息收益
Amortised cost and interest income
Interest income is recognised using the effective interest method for financial assets measured subsequently at amortised cost. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, except for financial assets that have subsequently become credit-impaired (see below). For financial assets that have subsequently become credit- impaired, interest income is recognised by applying the effective interest rate to the amortised cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit- impaired, interest income is recognised by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit-impaired.
Impairment of financial assets
The Group performs impairment assessment under expected credit loss ("ECL") model on financial assets (including trade and other receivables, amounts due from related companies, time deposits and bank balances) which are subject to impairment assessment under HKFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition.
Lifetime ECL represents the ECL that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL ("12m ECL") represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after the reporting date. Assessment are done based on the Group's historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast of future conditions.
The Group always recognises lifetime ECL for trade receivables. The ECL on these assets are assessed individually.
For all other instruments, the Group measures the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, in which case the Group recognises lifetime ECL. The assessment of whether lifetime ECL should be recognised is based on significant increases in the likelihood or risk of a default occurring since initial recognition.
後續以攤余成本計量之金融資產的利息收入採用實 際利率法計量。除收購或原生信貸已減值金融資產 外之金融工具，利息收入應根據金融資產之賬面總 額乘以實際利率法來計算，但後續發生之信貸減值 的金融資產除外(見下文)。後續發生了信貸減值之 金融資產，應從下個報告期開始，按照金融資產之 攤余成本乘以實際利率計算利息收入。如果已發生 信貸減值之金融工具的信貸風險增加使得金融資產 不再發生減值，那麼從確定該資產不再發生減值後 的報告期開始，通過金融資產之賬面總額乘以實際 利率來計算利息收入。
金融資產之減值
貴會及附屬公司對根據《香港財務報告準則》第9 號受到減值影響的金融資產(包括貿易及其他應收 款項、應收關聯公司款項、定期存款及銀行結餘) 的預期信貸損失重新進行減值評估。預期信貸損失 金額於每個報告日更新，反映初始確認後信貸風險 之變化情況。
整個存續期之預期信貸損失指相關工具整個預計存 續期內所有可能發生之違約事件而導致的預期信貸 損失。相反，12個月預期信貸損失指報告日後的 12個月內可能發生之違約事件而導致的預期信貸損 失，是整個存續期信貸損失之一部分。評估是根據 貴會及附屬公司以往之信貸損失經驗，並針對對債 務人特定因素，一般經濟條件和對報告日現狀和預 期未來狀況的評估進行調整後完成。
對貿易應收款，貴會及附屬公司始終確認整個存續 期之預期信貸損失。貴會及附屬公司對該等資產之 預期信貸損失單獨評估。
貴會及附屬公司對於所有其他工具，所計提之損失 準備相當於12個月預期信貸損失，但如果信貸風 險自初始確認後已顯著增加，則貴會及附屬公司應 按照整個存續期內預期信貸損失進行確認。關於是 否對整個存續期內預期信貸損失進行確認是以初始 確認後，發生違約的風險是否顯著增加為基礎進行 評估。